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28 Tax Adviser [i] (1997)

handle is hein.journals/txadv28 and id is 1 raw text is: TAX A MAGAZINE OF PLANNING. TRENDS & TECHNIQUES JANUARY 1997 20 -S Corortios:Tax Planning After the Small Business Job Protection Act 27 Foreign Income & Taxpayers: Final Regs. Clarify Cost Sharing of R&D Expenditures 38 Peal Estate: Applying the Sec. 108(c) Basis Adjustment Election to Foreclosures 6 TAX CLINIC Revocation of election out of installment method • Airline safety inspection costs • Stock redemption expenses • Potential tax savings opportunity created by invalidation of AMT book income adjustment regs. • New rules for Medicaid planning transfers • Proposed regs. on dis- claimers • Rental activity as a closely held business • Transportation taxes • New Sec. 401(k) plan eligibility effects on affiliates' plans • Sale of frequent-flyer miles •Single-member LLCs and check-the-box regs. • New hire rollovers • QDRO rules for ERISA plans • Post-year- end pension contributions • Liberalized worker classification rules • Affiliated group members Electing small business trusts • Thrift-deposit insurance fund 4 . . . . . . . . . . . . . . . . News Notes 43 ............ Computers in Taxation 45 ........ Tax Practice & Procedures 50 .................. Case Study 52 . . . . . . . . . . . . . . . . . TIPS Line 53 . . . . . . . . . . . . . . . . Tax Trends

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